This is one of the feature from the new 200 features. Well this works easily as a white dotted/spot like icon is at the left bottom side and after hitting that you get the screen as above. It contains the gesture features in this assistance.

If you remmeber the multitasking was kicked out a lots of time ago in iOS 4 by the hackers but now Apple officialy did it with improved features.

Some of the geeks at 9to5Mac also revealed a video of Assistance feature, check it out

http://youtu.be/ddUC1zfxFVQ
Do tell us about the experience of Assistance Feature below.